SHRI DILBAG,JIND vs. ITO,WARD-2, JIND

The ld. AR relying upon the application dated 18.01.2022 submitted that since the assessee has opted for 'Vivad Se Vishwas Scheme' and Form-3 has been accepted by the Deparment, therefore, he intends to withdraw the present appeal.

The ld. DR has no objection for the said withdrawal.

In view of the above, the appeal of the assessees is hereby dismissed as 'Withdrawn'. Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex.

However, before parting by way of abundant caution, I deem it appropriate to observe that in case it is found by the assessee that the dispute under the appeal is not fully settled under the Vivad se Vishwas Scheme then the assessee will be at liberty to approach the ITAT with a prayer for restoration of this appeal in accordance with law.

In the result, the appeal of the assessee is dismissed as withdrawn.